I wouldn't pay more then $5 for these. I owned a pair and my god they sound like trash. Never again.
They are however really durable. Mine lasted 2 years. They only break because i broke them myself. I preferred skullcandy lowriders to these as did i prefer sony mdr v150s.
Are you serious? Which headphones under $40 do you like? If you really like the Sony v150 and Skullcandy lowriders, then i have no idea what to tell you. I do like the HAS160 better than the Portapro, and almost as much as the Sennheiser PX100.